Section 178, The Customs Regu- Citation

Where any goods are found to be damage9- prior to payment of the duty thereon, the full duty shall be paid unless theimporter on application in writing establishes his right to an abatement in accordance with the provisions of the Ordinance. ·179. Any person, desiring to obtain a remission or refund of any duties due or paid on goods lost, destroyed or abandoned in accordance with the provisions of sections 19, 34 or 35, shall apply in writing to the Comptroller therefor and submit proof of the loss or destruction in such form as the Comptroller reqmres. pART XXI.-MISCELLANEOUS.